In Georgia, VAT payers issue tax invoices for taxable transactions, and according to the Revenue Service a tax invoice may be issued and submitted electronically. The Revenue Service's page is dated 21 August 2020, and Klarbon has not found a more recent official source that makes electronic tax invoices mandatory for all VAT payers.
This page summarises the Revenue Service of Georgia's accounting documentation page, checked on 5 November 2026. It is not tax advice; your accountant can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Issue a tax invoice on the buyer's request | VAT payers performing a taxable transaction | within 30 calendar days of the request | paper or electronic | in force (page dated 21 August 2020) | Revenue Service |
| Issue a tax invoice for an adjusted transaction | VAT payers that issued a tax invoice for the original supply | on adjustment | paper or electronic | in force | Revenue Service |
| Special tax invoice for oil products | Anyone buying, transporting, storing or supplying oil products in Georgia | the source gives no date | form III-09 | in force | Revenue Service |
| General e-invoicing obligation | no official source found |
A paper tax invoice is a document of strict accountability; an electronic tax invoice is not. Both are deduction documents.
Which forms are used?
| Form | Used for |
|---|---|
| Annex III-05 | standard tax invoice, including electronic ones and adjustments |
| Annex III-05¹ | advance payments before delivery |
| Annex III-06 | goods transported with the delivery; a separate consignment note is then not required |
| Annex III-09 | oil products |
| Tax invoice printed electronically | VAT payers that keep all accounts in computer systems and regularly supply services, electricity, heat, gas or water |
What can Klarbon do with Georgian invoices?
Klarbon does not read Georgian tax invoices today and does not connect to the Revenue Service. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Georgia?
The Revenue Service's page on accounting documentation, dated 21 August 2020, says a tax invoice may be issued and submitted electronically. Klarbon has not found a more recent official source that makes electronic tax invoices mandatory for all VAT payers.
What is a tax invoice in Georgia?
A document issued by a VAT payer for a taxable transaction, in a form approved by the Minister of Finance. It is a deduction document. A paper tax invoice is a document of strict accountability; an electronic one is not.
When must a VAT payer issue a tax invoice?
On request of the buyer, within 30 calendar days of the request. A tax invoice is also issued when a taxable transaction is adjusted, if one was issued for the original supply.
Which tax invoice forms are there?
The standard form (Annex III-05), the advance payment form (III-05¹), a special form for goods transported with the delivery (III-06), a special form for oil products (III-09), and tax invoices printed electronically for regular suppliers of services and utilities.